Show how it should look like when you use EXCEL to answer the questions below. $3$: Machinery with an $8-$year useful life was purchased on January $1,20$X$1,$ for $$407,000.$ If the machinery is estimated to have a $$18,000$ salvage value, how much would the "depreciation expense be in $20$X$2"$ using a sum$-$of$-$years' digits method? Use the SYD formula.

Question $4$: Assume the same details as Question $3,$ except that the machinery was purchased on May $31,20$X$1.$ Use the SYD formula.